The writer of this article starts with the definition of formal equivalence and dynamic equivalence. Then, she says the concept of equivalence is the central issue in translation studies. She, later on, opposed the Nida's dynamic equivalence or functional equivalence. The writer of the article brought some quotations from Nida in terms of Bible translation. The first problem which was explained by the writer is the fact that since the translator is freer from grammatical forms of the original languages, s/ he will exceed the boundary of accurate translation. Due to this fact, the dynamic equivalence has a problem of being more natural and more precise. The writer goes on saying that some scholars opposed dynamic equivalence.

One of them is Eco who is a scholar in translation. Eco criticized Nida and said that equivalence in meaning or dynamic equivalence is not a satisfactory criterion for correct translation. Eco continues that the equivalence in meaning which is provided by meaning is not accepted since there is no complete synonym in language. Eco exemplified daddy and father as not being the same. In fact, Eco believed that those who are involved in the art and craft of translation are definitely in a better position to formulate theoretical aspects of the subject. Eco said the translator should not render based on dictionary. Therefore, Eco meant that translating is not only connected with linguistic competence but also with intertexual, psychological, and narrative competence. Eco focused on the cultural aspects of translation. In the conclusion part, the writer defined two competing theories.

Firstly, to render as exactly as possible the full meaning of words and phrases. Secondly, to render a result that does not read like a translation at all, but rather moves in its new dress near to the culture of target language. The last but not least, the good and accurate translation is the overall concern of all theories and should include the functional requirements of an accepted theory which is adequate. It means cultural elements and equivalent effect must be completely considered in the theoretical aspects of translation theory, because of the fact that it helps for translating adequate and proper.